SHRI HUMAD JAIN SAKH SAHAKARI SANSTHA MARYADIT,INDORE vs. ITO 2(1), INDORE
Appeal is allowed
ITA 547/IND/2024[2012-13]Status: DisposedITAT Indore22 Jul 2025AY 2012-13
Section 143(2)Section 143(3)Section 147Section 148Section 80P
reassess any other income which has escaped\nassessment and which comes to his notice during the course of the\nproceedings. However, if after issuing a notice under section 148, he\naccepted the contention of the assessee and holds that the income\nwhich he has initially formed a reason to believe had escaped\nassessment, has as a matter of fact